2010 (4) TMI 1149

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....sha Dalal Department by : Shri L.K. Agrawal ORDER PER N.V. VASUDEVAN, JM :- Miscellaneous Application No. 455/Mum/2009 was not pressed and the same is dismissed as not pressed. 2. M.A. No. 89/Mum/2010 This Miscellaneous Application is filed by the assessee praying for rectification of certain apparent mistakes in the Tribunal order. One of the issue in the aforesaid appeal was wi....

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...., the assessee has submitted that above order of the Tribunal suffers from following apparent errors :- This Hon'ble Tribunal failed to appreciate in taking cognizance of the following facts which were urges at the time of hearing :- a) That the said commission amount is already taxed in the hands of the sister concerns and if it is disallowed in the hands of the applicant, it woul....

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....ppreciating the fact that said statement was retracted by him vide his affidavit made on 12.1.2002. In the said affidavit, he has specifically mentioned that his statement was given after arduous survey operation lasting till late night, when he was completely exhausted and had become nervous. Copy of the said affidavit is enclosed herewith as Annexure 'B'. d) The Tribunal failed to consi....

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....hat none of the reasons given in the Miscellaneous Application can be the basis to allow the deduction of commission expenses claimed by the assessee. Onus was on the assessee to establish the nature of services rendered by the sister concern for which commission was paid. Admittedly, there is no such evidence. The assessee merely seeks to rely on certain circumstances and on that basis seeks to c....